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Massachusetts Tax Information

  • Individually billed accounts (IBA) are not exempt from state sales tax.
  • IBAs may be exempt from occupancy excise tax.
  • Centrally billed accounts (CBA) are exempt from state sales tax.

Need help recognizing a card or telling if a card is an IBA or CBA?

Forms

Travel Card

Notes

No forms are required for exemption from occupany excise tax for either IBAs or CBAs. However, to claim exemption as a federal employee you must provide the hotel with the following:

  • A government identification.
  • Proof on agency letterhead or electronically by authorized personnel indicating that the employee is traveling at the direction of the federal government during the period of occupancy, including the reason, dates, and location for travel.

Laws, Regulations, Policies

Point of Contact

Updated February 15, 2023

Return to State Tax Forms

smartpay.gsa.gov

An official website of the General Services Administration

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